Implementation of an Accounting Information System in a Small Handicraft Enterprise: A Qualitative Case Study of D’Korsase Ulfa, Gorontalo, Indonesia

Abstract

This qualitative case study examines the implementation of an Accounting Information System (AIS) within D’Korsase Ulfa, a small handicraft enterprise located in Gorontalo, Indonesia. The study aims to identify how AIS supports the company’s primary business cycles—revenue, expenditure, and conversion—while analysing the internal control mechanisms and potential risks of data misuse. Data were collected through semi-structured interviews with three key informants (the owner, finance staff, and production manager) and by reviewing supporting documents, including sales notes, payroll lists, and goods receipts. The data were analysed using thematic coding through stages of data reduction, data display, and conclusion drawing. The findings reveal that the enterprise integrates SIAPIK, a government-provided accounting application, with manual bookkeeping to ensure operational continuity. Internal control practices, such as access restrictions and daily oversight by the owner, strengthen reliability, although communication gaps and system limitations (e.g., SIAPIK’s seven-day input constraint) remain. This study contributes empirical insights into AIS adoption among micro-enterprises in Indonesia, offering practical recommendations for system developers and small business practitioners to enhance data integrity, accountability, and technological readiness.

Keywords: Accounting Information System; SIAPIK; Internal Control; MSME; Qualitative Case Study.